貿易通 2021 年年報

180 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 16 所佔一間聯營公司權益（續） (b) 於一間聯營公司權益的減值虧損 截至二零二一年十二月三十一日止年 度，本集團就南方的可收回金額進行 減值評估。截至二零二一年十二月三 十一日止年度，由於南方的可收回金 額低於賬面值，故已計提額外減值虧 損撥備港幣 834,000 元。於二零二零年 十二月三十一日已計提減值虧損（包括 商譽）撥備港幣 16,500,000 元。南方可 收回金額乃參考南方直至二零三八年 的相關業務的預測規模、業務水平及 五年期財務預測後的未來零增長（二零 二零年： 3% ），基於預算未來現金流 量的現值，按 14% （二零二零年： 14% ） 的市場風險調整貼現率貼現而加以估 計。截至二零二一年十二月三十一日 及二零二零年十二月三十一日止年 度，管理層對南方權益的減值計量基 礎相同。 17 其他財務資產 16 Interest in an associate (Continued) (b) Impairment loss on interest in an associate During the year ended 31 December 2021, the Group carried out impairment assessments for the recoverable amount of Nanfang. As the recoverable amount of Nanfang was less than the carrying amount, additional provision for impairment loss of HK$834,000 was made for the year ended 31 December 2021. As at 31 December 2020, provision for impairment loss (including goodwill) of HK$16,500,000 has been made. The estimates of the recoverable amount of Nanfang were based on the present values of the budgeted future cash flows, discounted at the market risk-adjusted discount rate of 14% (2020: 14%), by reference to the projected volume, activity level and future zero growth rate (2020: 3%) beyond the five-year period financial forecast of the underlying business of Nanfang up to 2038. For the years ended 31 December 2021 and 31 December 2020, same basis of impairment measurement in respect of the interest in Nanfang is performed by management. 17 Other financial assets 2021 2020 二零二一年 二零二零年 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Financial assets measured at FVOCI 透過其他全面收益按公允價值 計量的財務資產 – Listed debt securities – 上市債務證券 (a) 9,430 104,162 Financial assets measured at FVPL 透過損益按公允價值計量的 財務資產 – Listed debt and equity securities – 上市債務及股本證券 (b) 161,188 156,406 – Units in investment funds – 投資基金單位 (c) 95,984 31,561 257,172 187,967 266,602 292,129 Representing: 指： – Non-current – 非流動 35,238 69,914 – Current – 流動 231,364 222,215 266,602 292,129